The Value Added Tax Regulations 1995 No. 2518

PART XXI U.K. REPAYMENTS TO THIRD COUNTRY TRADERS

Deduction of bank charges U.K.

193.  Where any repayment is to be made to a claimant in the country in which he is established, the Commissioners may reduce the amount of the repayment by the amount of any bank charges or costs incurred as a result thereof.

Commencement Information

I1 Reg. 193 in force at 20.10.1995, see reg. 1